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158 2014 Registration Document
Consolidated Financial Statements Year ended December 31, 2014
5
Notes to the Consolidated statements
Liabilities
(in € millions)
December 31, 2013
published
IFRIC 21
December 31, 2013
restated
Share capital
1,810
1,810
Consolidated reserves and income for the year
6,034
82
6,115
Shareholders’ equity – Group share
7,844
82
7,925
Shareholders’ equity attributable to non-controlling interests
754
754
Total shareholders’ equity
8,597
82
8,679
Long-term borrowings
7,550
7,550
Provisions
3,618
3,618
Consumer credit financing – long-term
1,765
1,765
Deferred tax liabilities
521
521
Non-current liabilities
13,454
0
13,454
Short-term borrowings
1,683
1,683
Suppliers and other creditors
12,854
12,854
Consumer credit financing – short-term
3,145
3,145
Tax payables
1,045
(132)
913
Other payables
2,763
2,763
Liabilities related to assets held for sale
24
24
Current liabilities
21,513
(132)
21,382
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES
43,564
(50)
43,514
The effect on 2013 net income and earnings per share is not material.
4.2
PRESENTATION OF NET INCOME FROM COMPANIES ACCOUNTED
FOR BY THE EQUITY METHOD
Joint ventures and associates are an integral part of the Group’s operations. For this reason, net income from these companies is now reported
as a component of recurring operating income, in connection with the guidance issued on April 4, 2013 by France’s accounting authorities, ANC.
Comparative information for 2013 has been restated on the same basis.